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The digital transformation of external audit and its impact on corporate governance

Citations

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Cited by:

  1. Kesen Zhang & Bilal Ahmed & Ruping Wang & Baoying Gu, 2025. "The Influence of Internal Governance and External Legitimacy on Greenwashing: A Digitalization Perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(2), pages 4881-4909, February.
  2. Zhang, Chonghui & Chai, Binfeng & Mirza, Sultan Sikandar & Jin, Ying, 2024. "Customer-driven value creation in the digital economy: Determining the role of customer firms’ digital transformation on supplier performance in China," Omega, Elsevier, vol. 128(C).
  3. Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024. "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, vol. 63(C).
  4. Xu, Chongchong & Lin, Boqiang, 2025. "The AI-sustainability Nexus: How does intelligent transformation affect corporate green innovation?," International Review of Financial Analysis, Elsevier, vol. 102(C).
  5. Li, Zheng & Wang, Yixuan & Li, Haitong & Dai, Pengyi, 2025. "ICT innovation, information environment and stock price crash risk: Evidence from patent data," International Review of Economics & Finance, Elsevier, vol. 103(C).
  6. Jia Liu & Jingyao Li & Shuwei Wang, 2025. "Do Executives with IT Backgrounds Influence the Selection of Corporate Auditors in the Context of Digital Innovation?—An Examination from a Sustainability Perspective," Sustainability, MDPI, vol. 17(19), pages 1-19, October.
  7. Yu, Ying & Wu, Haoyang & Tan, Yijiang, 2025. "Does digitalizing supply chains enhance corporate financial stability?," International Review of Financial Analysis, Elsevier, vol. 107(C).
  8. Tian, Kun & Li, Yang & Wang, Canghong & Zhou, Tingyuan, 2024. "Corporate strategic differences and earnings management," Finance Research Letters, Elsevier, vol. 59(C).
  9. Zhukun Lou & Mingran Li & Yuan George Shan & Ailin Ye, 2024. "Does corporate digitalisation moderate real earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 4157-4196, December.
  10. Muhammad Shaqif Azfar Afandi & Noor Emilina Mohd Nasir & Suraya Ahmad & Nur Syuhada Adnan & Syafiq Abdul Haris Halmi, 2025. "Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends," Information Management and Business Review, AMH International, vol. 17(2), pages 1-14.
  11. Torroba, Macarena & Sánchez, José Ramón & López, Lidia & Callejón, Ángela, 2025. "Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
  12. Juntao, Liu & Haitao, Liu, 2023. "Government–business relationship and strategic transformation of enterprises: Evidence from China," Finance Research Letters, Elsevier, vol. 58(PD).
  13. Weilong Wang & Deheng Xiao & Jianlong Wang, 2025. "The Construction of Free Trade Zones Drives Digital Transformation: Empirical Evidence from Chinese Listed Enterprises," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 1204-1235, March.
  14. Fang, Xubing & Liu, Maotao, 2024. "How does the digital transformation drive digital technology innovation of enterprises? Evidence from enterprise's digital patents," Technological Forecasting and Social Change, Elsevier, vol. 204(C).
  15. Wang, Baoyi & Khan, Inayat & Ge, Chenlu & Naz, Huma, 2024. "Digital transformation of enterprises promotes green technology innovation – The regulated mediation model," Technological Forecasting and Social Change, Elsevier, vol. 209(C).
  16. He, Na & He, Ling & Yang, Junjie & Zhu, Heng, 2025. "The dark side of corporate digital transformation: Evidence from corporate bribery," International Review of Financial Analysis, Elsevier, vol. 105(C).
  17. Jie Li & Ning Ding & Sambock Bock Park & Zhu Zhang, 2025. "How Does Digital Transformation Impact ESG Performance in Uncertain Environments?," Sustainability, MDPI, vol. 17(10), pages 1-30, May.
  18. Han, Zhihui & Wang, Zhitao, 2025. "Digitalization and supply chain finance risk: Evidence from listed firms in the construction industry," Finance Research Letters, Elsevier, vol. 74(C).
  19. Li, Yu & Zhong, Huiyi & Tong, Qiye, 2024. "Artificial intelligence, dynamic capabilities, and corporate financial asset allocation," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  20. Föhr, Tassilo L. & Reichelt, Valentin & Marten, Kai-Uwe & Eulerich, Marc, 2025. "A Framework for the Structured Implementation of Process Mining for Audit Tasks," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
  21. Wen Chen & Changyi Zhu & Qi Cheung & Siying Wu & Jun Zhang & Jia Cao, 2024. "How does digitization enable green innovation? Evidence from Chinese listed companies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 3832-3854, July.
  22. Broccardo, Laura & Tenucci, Andrea & Agarwal, Reeti & Alshibani, Safiya Mukhtar, 2024. "Steering digitalization and management control maturity in small and medium enterprises (SMEs)," Technological Forecasting and Social Change, Elsevier, vol. 204(C).
  23. Tang, Lingbing & Li, Ming, 2025. "Is financial digitalization an effective strategy to prevent stock price crash?," Finance Research Letters, Elsevier, vol. 72(C).
  24. Wang, Weilong & Xiao, Deheng & Wang, Jianlong & Wu, Haitao, 2024. "The cost of pollution in the digital era: Impediments of air pollution on enterprise digital transformation," Energy Economics, Elsevier, vol. 134(C).
  25. Lu, Zhiqiang & Li, Hongyu, 2023. "Does environmental information disclosure affect green innovation?," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 47-59.
  26. Ye, Xincai & Miao, Lin, 2025. "Digital transformation and green finance efficiency of tourism enterprises: The effect of credit ratings," International Review of Financial Analysis, Elsevier, vol. 106(C).
  27. Saurabh, Kumar & Rani, Neelam & Upadhyay, Parijat, 2024. "Towards novel blockchain decentralised autonomous organisation (DAO) led corporate governance framework," Technological Forecasting and Social Change, Elsevier, vol. 204(C).
  28. Shao, Yanmin & Xu, Kunliang & Shan, Yuan George, 2024. "Leveraging corporate digitalization for green technology innovation: The mediating role of resource endowments," Technovation, Elsevier, vol. 133(C).
  29. Wang Jinyu & Zhao Cuiping & Jie Jinrong, 2024. "Research on the Problems and Institutional Optimization Strategies of Rural Collective Economic Organization Governance," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 18(1), pages 1-12.
  30. Vitali, Sonia & Giuliani, Marco, 2024. "Emerging digital technologies and auditing firms: Opportunities and challenges," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
  31. Cholwe Mbilima & Jackson Phiri, 2025. "The Influence of Digital Transformation on the Financial Performance of Telecommunications Firms: A Case of Airtel Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 6(5).
  32. Yang, Jie & Ying, Limeng & Xu, Xiaofang, 2024. "Digital transformation and accounting information comparability," Finance Research Letters, Elsevier, vol. 61(C).
  33. Yin, Qiaoyi & Wang, Yunfei & Song, Dian & Lai, Fujun & Collins, Brian & Guo, Hangfei, 2024. "The impact of digitalization on operational risk: An organizational information processing perspective," International Journal of Production Economics, Elsevier, vol. 276(C).
  34. Zhang, Lu & Balia, Sophee Sulong bin, 2024. "Digital transformation and corporate audit risk: Mediating effects of auditor behavior," Finance Research Letters, Elsevier, vol. 67(PA).
  35. Chen, Xinmin & Huang, Yuhong & Gao, Yajia, 2024. "Can urban low-carbon transitions promote enterprise digital transformation?," Finance Research Letters, Elsevier, vol. 59(C).
  36. Ying Wu & Yuanyue Deng, 2024. "Does digital transformation crowd out the employment of lower skill labor?," Bulletin of Economic Research, Wiley Blackwell, vol. 76(3), pages 726-748, July.
  37. Jiang, Yiyun & Wang, Xiufeng & Sam, Toong Hai & Vasudevan, Asokan, 2024. "Digital transformation, equity pledge and labor income share," Finance Research Letters, Elsevier, vol. 64(C).
  38. Xu, Zhan & Wang, Solomon & Ye, Junchen, 2024. "The effect of digitization on corporate fraud detection evidence from China," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  39. Liao, Haojie & Wei, Yi & Wang, Yun & Lin, Yibin & Tan, RongYong, 2023. "Managerial ability and earnings management: The moderating role of career concerns✰," Finance Research Letters, Elsevier, vol. 57(C).
  40. Mei, Yupeng & Jing, Kunpeng, 2024. "Customer concentration and management earnings forecast," Finance Research Letters, Elsevier, vol. 65(C).
  41. Luo Zixu, 2024. "The Impact of Firm Digital Transformation on Environmental, Social, and Governance Performance: Evidence from China," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 18(1), pages 1-12.
  42. Murphy, Brid & Feeney, Orla & Rosati, Pierangelo & Lynn, Theo, 2024. "Exploring accounting and AI using topic modelling," International Journal of Accounting Information Systems, Elsevier, vol. 55(C).
  43. Dong, Xiaonan, 2026. "The ESG-productivity paradox: how ESG performance expectation gaps impede total factor productivity," Journal of Business Research, Elsevier, vol. 202(C).
  44. Chen, Zhongfei & Jiang, Kangqi, 2024. "Digitalization and corporate investment efficiency: Evidence from China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 91(C).
  45. Wei, Cui & Zhou, Hang & Zhang, Xinrui & Ouyang, Shuang, 2025. "The dark side of digital transformation: Digital washing and accounting conservatism," International Review of Economics & Finance, Elsevier, vol. 98(C).
  46. Liu, Junxian & Nie, Song & Lin, Tiantian, 2024. "Government auditing and urban energy efficiency in the context of the digital economy: Evidence from China's Auditing System reform," Energy, Elsevier, vol. 296(C).
  47. Liu, Zihao & Wu, Huaping, 2025. "A framework for dynamic blockchain-based data auditing," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
  48. Jean Robert Kala Kamdjoug & Hyacinthe Djanan Sando & Jules Raymond Kala & Arielle Ornela Ndassi Teutio & Sunil Tiwari & Samuel Fosso Wamba, 2024. "Data analytics-based auditing: a case study of fraud detection in the banking context," Annals of Operations Research, Springer, vol. 340(2), pages 1161-1188, September.
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